Tecnologias digitais e o desenvolvimento da tomada de decisão na contabilidade: a importância das metodologias ativas na aprendizagem da Administração Financeira

Abstract

Teaching practices in Higher Education should be centered on the use of activities that provide reflections on the effectiveness of learning the contents discussed. In the Accounting course, this understanding becomes even more necessary, considering that the skills required by the future exercise of the profession are related to decision making. Active methodologies supported by digital technologies enable educational transformations in the development of contemporary practices, based on the inclusion of these resources in curricular activities. These tools enable interaction in group activities, exchange of ideas and opinions; or for researching other realities. Thus, this study aims to analyze the development of decision-making skills of students in the financial administration discipline of the Accounting course at the Federal University of Ceará (UFC) from the implementation of active methodologies supported by digital technologies. This research was developed at the Federal University of Ceará in the Accounting course in the Financial Administration discipline. Qualitative methodology was used, with an interpretative character. The action research involved participant observation, and, as data collection instruments, videos and field diaries. The planned activities involved curricular subjects, the use of technologies and some Internet resources, in addition to tasks that promoted the participation, performance and authorship of students. The results were analyzed according to a macrocategory, six categories and subcategories at the time of data analysis. Decision making was considered as a unit of analysis, as it permeated the development of all categories. The first category – Methodologies – detailed how teaching practices and student participation contributed to the development of decision-making skills. The second category – Reflection in Action – involved the identification of problems by the students, in addition to the development of strategies. In the next category – Exchanges of experiences and knowledge – the use of technology by students and the contributions of this resource to the teaching and learning processes were detailed. In the fourth category – Engagement – the interaction between students and the interaction between teacher and students in the development of decisionmaking skills were discussed. The next category – Content domain – was characterized by reviews, assessments and sharing of activities and products, considering the expansion of knowledge of the teacher and students. The last category – Development of student skills – brought reflections on skills such as a sense of responsibility, autonomy, criticality, in addition to innovation and creativity. The results highlighted moments in which the transformations in teaching practices with the implementation of active methodologies supported by digital technologies, combined with the relationships and interactions between teacher and students, promote and facilitate the development of decision-making skills, leading to learning and promoting actions and authorship postures of students in educational processes.